ATF Form 5300.11 Questions

  1. What should I report as production?
  2. I am a manufacturer and I transfer receivers to another manufacturer to complete and sell. Should I report this as production?
  3. When the notice is sent out, what year’s data is ATF requesting?
  4. I have a license to manufacture destructive devices (type 10), and based on the back of the form, destructive devices do not need to be reported. Should I stop filling?
  5. If I receive a receiver/frame from a manufacturer and plan to complete and sell the item as a finished firearm, but I later decide that I will dispose of the receiver/frame into commerce without further manufacturing, should I report this on my form?
  6. Can I submit my report before the reporting period has ended on December 31st?
  7. Does filing the AFMER Form 5300.11 fulfill any requirements for NFA Special Occupational Taxes (NSOT) or for firearms and ammunition excise taxes (FAET) administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB)?
  8. If I manufacture a firearm and export it to another country, should I report it under section 8, section 9 or both section 8 and 9 of the form?
  9. How should I go about verifying ATF received my report?
  10. When is the best time to file my form?
  11. Where should I report the production of silencers, short-barreled rifles and/or short barreled shotguns?
  12. What does ATF do with the information I submit?
  13. I received a notice from ATF that says I did not file my AFMER report, but I believe that I did file. What should I do?
  14. After filing my report with ATF I discovered a quantity error. What should I do?
  15. Where can I get more copies of AFMER forms?
  16. Do I need to file a report even if I didn’t manufacture or export any firearms last year?
Q: What should I report as production?

Section 2 (a) on the second page of the form defines production as firearms manufactured during the calendar year, to include separate frames or receivers, actions or barreled actions, disposed of in commerce. A manufacturer who uses these items, produced by another licensed manufacturer, in the assembly and production of complete firearms will include the manufacture of these complete firearms in their report. Complete firearms, separate frames or receivers, actions or barreled actions, are to be included in this report when they are exported or disposed of in commerce to a person other than a licensed manufacturer.

Example:

  • If you manufacture and sell a firearm, you are to report it on the form.
  • If you manufacture a firearm, frame or receiver, action or barreled action and send it to another licensed manufacturer for finishing or assembly and they sell the firearm, you do not report it on the form.
  • If you manufacture a firearm, frame or receiver, action or barreled action and send it out to another licensed manufacturer for assembly, that licensed manufacturer returns it to you, and you dispose of it in commerce, you are to report it on the form.
Q: I am a manufacturer and I transfer receivers to another manufacturer to complete and sell. Should I report this as production?

No. According to section 3 (b) on the second page of the form, firearms disposed of to another licensed firearms manufacturer for the purpose of final finishing and assembly are not to be reported on the form.

Q: When the notice is sent out, what year’s data is ATF requesting?

ATF usually sends out the notice to all licensed manufacturers in late February or early March. Manufacturers have until April 1st to submit an annual report covering the prior calendar year’s manufacturing activity.

Example:

  • Notices received from ATF in March of 2009 requested your 2008 calendar year report.
Q: I have a license to manufacture destructive devices (type 10), and based on the back of the form, destructive devices do not need to be reported. Should I stop filling?

No. A license to manufacture destructive devices also entitles the licensee to manufacture firearms that are not destructive devices; therefore a report is still required. If you manufacture only destructive devices, you should file a report reflecting zero production for the reporting period.

Q: If I receive a receiver/frame from a manufacturer and plan to complete and sell the item as a finished firearm, but I later decide that I will dispose of the receiver/frame into commerce without further manufacturing, should I report this on my form?

Yes, section 2 (a) on the second page of the form states that separate frames or receivers, actions or barreled actions, are to be included in your report when they are exported or disposed of in commerce to a person other than a licensed manufacturer. The licensed manufacturer who provided the firearm to you would not include this article in its AFMER report. Section 3 (b) on the second page of the form states that firearms disposed of to another licensed firearms manufacturer for the purpose of final finishing and assembly would not be included in the transferor’s AFMER report.

Q: Can I submit my report before the reporting period has ended on December 31st?

No. You should not submit a report before the calendar year ends unless you have discontinued business, in which case you would have no later than 30 days following the discontinuance of business to submit your final report.

Example:

  • You manufactured two firearms in July 2008 and sell one of the firearms in September 2008. You decide to send in your 2008 report on December 15, 2008, but sell the last firearm on December 31, 2008. Your report would be inaccurate because it did not include the firearm sold in December.
  • You go out of business on July 1, 2008, and you turn in a report on July 11, 2008, before the 30th day after discontinuance of business. In this case, you can file a 2008 report before the calendar year has ended.
Q: Does filing the AFMER Form 5300.11 fulfill any requirements for NFA Special Occupational Taxes (NSOT) or for firearms and ammunition excise taxes (FAET) administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB)?

No, this is not a tax form. It is used for industry statistical purposes only. Separate tax returns are required for the payment of NSOT and FAET.

Q: If I manufacture a firearm and export it to another country, should I report it under section 8, section 9 or both section 8 and 9 of the form?

You should report all firearms that you manufactured and exported under section 9 of the form, for exportation.

Example:

  • If you manufacture 1000 firearms and sell 500 in the U.S. and export the other 500, then you should record 500 in the designated area in section 8 and 500 in the designated area in section 9, to account for all 1000 firearms produced and disposed of into commerce.
Q: How should I go about verifying ATF received my report?

If you have submitted a scanned report to the AFMER email address at afmer2@atf.gov you will receive a confirmation message within a few days of receipt. If you have submitted a hard copy of the form, you can verify receipt by contacting Program Analyst Erica Reid at (202) 648-7114.

Q: When is the best time to file my form?

The best time to file is usually between February and March of each year. This gives ATF enough time to verify the receipt of your form and to ensure the accuracy of the information submitted on the form.

Q: Where should I report the production of silencers, short-barreled rifles and/or short barreled shotguns?

Silencers, along with starter guns, pen guns and otherwise uncategorized items, should be reported as Miscellaneous Firearms in section g. We suggest you identify the Miscellaneous Firearms you report by inserting a brief explanatory comment or type description. Short barreled rifles should be reported under the rifle section (section c) and short barreled shotguns should be reported under the Shotguns and Combination Guns section (section d.)

Q: What does ATF do with the information I submit?

ATF compiles the data into a standardized annual report and releases it publicly each January on our website (www.atf.gov/statistics/). There is a one-year delay in the release of AFMER data so, for example, data for calendar year 2008 was not released until January 2010. ATF also verifies that you filed your AFMER report when conducting compliance inspections of your business.

Q: I received a notice from ATF that says I did not file my AFMER report, but I believe that I did file. What should I do?

Each fall ATF sends out a final filing reminder to manufacturers for whom we have no record of having received an AFMER report for the preceding calendar year. If you believe ATF may not have received your report, you should call Program Analyst Erica Reid at (202) 648-7114 to resolve the situation. Always be sure to make and retain a copy of your signed and dated AFMER report for your own records. This can save work and duplicate research if re-submission of your report becomes necessary for any reason. You may contact ATF if you need to obtain copies of AFMER reports for previous reporting periods.

Q: After filing my report with ATF I discovered a quantity error. What should I do?

You may file an amended report with ATF at any time. You should write the words “Amended Report” across the top of the AFMER form and be sure that you clearly and accurately identify the period for which you are amending your data. It is also helpful to ATF if you provide a contact name and daytime telephone number for us to use if we have any questions about your amendments.

Q: Where can I get more copies of AFMER forms?

You can print or download a fillable AFMER form from ATF’s website (www.atf.gov/forms/firearms/) or obtain them from the ATF Distribution Center by calling 301-583-4696 and asking for ATF Form 5300.11.

Q: Do I need to file a report even if I didn’t manufacture or export any firearms last year?

Yes, you must file a report to let ATF know that you had no activity. A lack of activity is just important as significant activity because it helps provide an accurate, overall statistical profile of the firearms industry in the United States for a particular period.